新西兰總理在2020年12月7日頒布新的稅法，個人入息稅的最高說網為18萬元或以上，這個新税網的稅率是39%。在新西蘭居住一段時間的人都可能記得工黨在Helen Clark的領導之下已經有39%的税率，当 John Key 带领国家党成為執政黨後，最高稅率由39%下跌至33%。 雖然税率有6%的增長，但坊間對這個改變沒有太激烈的民怨。畢竟在疫情之下政府何来大量現金去派錢？ 要么就是不停印鈔票，要么就是加稅。 資深特許會計師事務所 BLO Consulting Company Limited 合夥人，Bernice Lo 解说，从2021年4月1號之後，收入達$180,000或以上的人士的邊際稅率會是39%。 三月一般是會計師最忙的時候因為大部份新西蘭的中小企業都會在3月31日之前完成年結。 對於年度收入18 万以上的人士，新增稅率會帶來挑戰。 在新西蘭最常用經營生意的結構是有限公司，股權持有的最普遍方式是以自然人 natural person來持股。 很多人都未有想到他們在有限公司的股權沒有必要以他們個人名義來擁有，其實任何有限公司的股份都可以由信托來持有。以信托來持有股份除了其他的優勢外，最明顯的好處就是能夠達到財產保障的目的。 又即是說，一般中小型家族企業，以爸爸或媽媽名義擁有的股票可以由信托人代為持有。最簡單的事實就是，一個信托在繳納了33 ..read more

The Prime Minister announced on 7 December 2020 that there will be a new tax rate of 39% for individuals whose total annual income is $180,000 or more. This brings back memories for those of us who have lasted long enough to remember the tax regime under the Helen Clark led Labour Government from 10 ..read more

Dear All, With Christmas just around the corner, we would like to thank you for your support throughout what has been a tumultuous year. We would also like to share with you some important news, reminders and law changes coming in the new year. Reminder for Employees and Employers December is a busy time for ..read more

Trusts have historically been a very popular tool for family asset management and planning in New Zealand, with the Government estimating there are currently between 300,000 and 500,000 Trusts here. However, major changes are coming:  The Trusts Act 2019 was passed on 30 July 2019 and it majorly alters the Trust Law regime in New ..read more

On 4 June 2020, the Government announced that they will “legislate to ensure businesses that suffered as a result of the COVID-19 response will get help to resolve disputes over commercial rent issues”. At a glance The proposed changes announced 4 June 2020 cover commercial lease disputes that have yet to be resolved.   The details ..read more

A COVID-19 Essential Workers Leave Support is available for essential businesses to pay their employees who can’t work. In this video, Keith Young, Partner at Focus Law explains who can apply for this scheme and explores alternative options for employers who do not qualify ..read more

Over the past year, our Principal, Eva Ho, has participated in a number podcasts with Michael Kan Law. If you would like to view any of these podcasts, you can find them below: Podcasts Child Support Analysis – 14 February 2020 Maintenance Following Separation – 8 February 2020 Family Trusts (3 Parts) – 31 January ..read more

For Businesses/Employers Are employees entitled to take sick leave on the basis of a risk of contracting Covid-19? Generally speaking, an employee is not entitled to take paid sick leave unless they or their spouse, partner or dependent is clinically sick. An employer may require an employee to provide proof of sickness or injury. This ..read more

On 31 March 2019, our Principals, Eva Ho and Simon Song presented a Seminar on Anti-Money Laundering Legislation for the Leader Investment Group ..read more

Setting up family trusts is now a common practice. It has many advantages, one of which is asset protection. Assets transferred to a trust are not relationship property as it is no longer owned by you, but by the trust, though you can allocate yourself and anyone you like as beneficiaries. However, too many people ..read more